Cost element in SAP classifies the organization’s valuated consumption of production factors within a Controlling Area. Main function of cost element in sap controlling module is to carry cost to different cost objects and then assign it to the product that is about to manufacture. Broadly if you classify cost elements in sap Controlling then … Read More » "What is cost element in SAP controlling module"
Primary Cost Elements in SAP are created to match the General ledger accounts of profit and loss statements in FI. These primary cost elements carries expenses from FI module to Controlling module. Each general ledger account in a profit and loss statement are created as a primary cost element in CO Module to have a … Read More » "Primary and secondary cost element in SAP FICO – Difference between both"